CLA-2-94:RR:NC:SP:233 G86068

Ms. Jill Elyse Grossvogel
Sources Berberes
P.O. Box 3854
Ithaca, NY 14852

RE: The tariff classification of a metal framed mirror with camel bone and a wooden tabletop from Morocco.

Dear Ms. Grossvogel:

In your letter dated December 17, 2000, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

A glass mirror in a frame made of metal with camel bone inserts measuring approximately 28” x 16”. A tabletop made of Thuya wood, which is similar to mountain cedar, inlaid with ebony, lemonwood, and mother-of-pearl, measuring between 18” to 36” in diameter. The applicable subheading for the metal framed mirror with camel bone will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: over 929 cm² in reflecting area. The rate of duty will be 6.5% ad valorem.

The applicable subheading for the tabletop will be 9403.90.7000, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: parts: other: of wood. The rate of duty will be free.

Articles classifiable under subheading 7009.92.5000, HTS, which are products of Morocco may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term “GSP.” This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division